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The Ministry of Taxes and Duties Inspectorate of the Vitebsk Region of the Republic of Belarus informs that from July 1, 2023, individuals are entitled to pay the fee for carrying out activities in the field of agro-ecotourism only upon the decision of local executive and administrative bodies.

According to part one of clause 2 of Article 378 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), as amended, which comes into force from July 1, 2023, individuals engaged in activities in the field of agro-ecotourism are obliged to apply the tax on professional income for such activities.

In accordance with part two of the specified clause, individuals engaged in activities in the field of agro-ecotourism are entitled, with respect to such activities, to apply the fee for carrying out activities in the field of agro-ecotourism upon the decision of local executive and administrative bodies.

In accordance with part three of clause 7 of the Decree of the President of the Republic of Belarus of October 4, 2022 No. 351 "On the Development of Agro-ecotourism" (hereinafter referred to as Decree No. 351), agro-ecotourism entities are entitled to provide services in the field of agro-ecotourism on the territory of the respective agro-ecotourism estate from the date of the decision of the district executive committee on carrying out activities to provide such services.

Agro-ecotourism entities that currently provide services in the field of agro-ecotourism are obliged to obtain such decision before July 1, 2023 (clause 13 of Decree No. 351).

Thus, the provision to an individual of the opportunity to apply the fee for carrying out activities in the field of agro-ecotourism from July 1, 2023, is formalized by the relevant decision of the district executive committee.

In the absence of such a decision, from July 1, 2023, carrying out activities in the field of agro-ecotourism is possible only by paying the tax on professional income.

In this regard, such an individual, in accordance with paragraph 1 of Article 381 of the Tax Code, is obliged to install the "Professional Income Tax" application on their smartphone or computer and inform the tax authority through this application about the application of the professional income tax.